[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]
and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) , hereinafter referred to as the “said
Act”, the Central Government, on the recommendations of the Council, and in supersession
of the notification of the Government of India in the Ministry of Finance, Department of
Revenue No. 8/2017 – Integrated Tax, dated the 14th September, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156
(E), dated the 14th September, 2017, except as respects things done or omitted to be done
before such supersession, hereby specifies the following categories of persons (hereinafter
referred to as „such persons‟) who shall be exempted from obtaining registration under the
said Act:
(i) such persons making inter-State taxable supplies of handicraft goods as defined in
the “Explanation” in notification No. 21/2018 -Central Tax (Rate), dated the 26th
July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 695 (E), dated the 26th July, 2018 and falling
under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of
the Table contained in the said notification and the Description specified in the
corresponding entry in column (3) of the Table contained in the said notification;
or
(ii) such persons making inter-State taxable supplies of the products mentioned in
column (2) of the Table below and the Harmonised System of Nomenclature
(HSN) code mentioned in the corresponding entry in column (3) of the said Table,
when made by the craftsmen predominantly by hand even though some machinery
may also be used in the process:-
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 3/2018 – Integrated Tax
New Delhi, the 22nd October, 2018
G.S.R. …..(E).—In exercise of the powers conferred by section 20 of the Integrated Goodsand Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) , hereinafter referred to as the “said
Act”, the Central Government, on the recommendations of the Council, and in supersession
of the notification of the Government of India in the Ministry of Finance, Department of
Revenue No. 8/2017 – Integrated Tax, dated the 14th September, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156
(E), dated the 14th September, 2017, except as respects things done or omitted to be done
before such supersession, hereby specifies the following categories of persons (hereinafter
referred to as „such persons‟) who shall be exempted from obtaining registration under the
said Act:
(i) such persons making inter-State taxable supplies of handicraft goods as defined in
the “Explanation” in notification No. 21/2018 -Central Tax (Rate), dated the 26th
July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 695 (E), dated the 26th July, 2018 and falling
under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of
the Table contained in the said notification and the Description specified in the
corresponding entry in column (3) of the Table contained in the said notification;
or
(ii) such persons making inter-State taxable supplies of the products mentioned in
column (2) of the Table below and the Harmonised System of Nomenclature
(HSN) code mentioned in the corresponding entry in column (3) of the said Table,
when made by the craftsmen predominantly by hand even though some machinery
may also be used in the process:-
Download Full Notification - PDF
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